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Facts: Sole proprietor (SP) uses cash basis accounting and calendar year tax year. 2017 Compensation (i.e., Schedule C net income minus deductible SE tax) is $100,000. 2017 Minimum Required DB contribution is $150,000. 2017 DB contribution deadline is 9-15-2018. Timeline: 4-10-2018 SP makes DB contribution of $80,000. 4-15-2018 SP files 2017 tax return claiming $80,000 DB contribution. 6-1-2018 SP makes DB contribution of $70,000, which he’ll deduct on 2018 return. Question: Can the $70,000 DB contribution on 6-1-2018 be deducted on his 2018 tax return (assuming he has at least $70,000 of Compensation in 2018), but be used to satisfy his 2017 Minimum Required Contribution? Thank you in advance for your input.